https://www.taxtmi.com/caselaws?id=424263 The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to delete the addition of Rs. 2,19,785 out of Rs. 3,29,677 made by the Income Tax Officer. The Tribunal found that the additions were made in a routine and perfunctory manner without proper application of mind, considering factors such as the loss of records due to floods. The Tribunal upheld the corrections made by the Commissioner of Income Tax (Appeals) and emphasized the need for a more liberal approach in such circumstances. en-us Thu, 16 Jun 2022 00:00:00 +0530 Sat, 25 Jun 2022 09:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424263 The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to delete the addition of Rs. 2,19,785 out of Rs. 3,29,677 made by the Income Tax Officer. The Tribunal found that the additions were made in a routine and perfunctory manner without proper application of mind, considering factors such as the loss of records due to floods. The Tribunal upheld the corrections made by the Commissioner of Income Tax (Appeals) and emphasized the need for a more liberal approach in such circumstances. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424263